Willie Penrose (Longford-Westmeath, Labour)
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175. To ask the Minister for Agriculture, Food and the Marine if in view of the fact that a person (details supplied) in County Westmeath had to cease farming due to their medical circumstances in 2013, and who is now in a position to resume farming in 2014 will be granted appropriate single farm entitlements under the Force Majeure conditions, which apply to the new scheme; and if he will make a statement on the matter. [5326/15]

Simon Coveney (Cork South Central, Fine Gael)
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The person named participated in the Single Payment Scheme for each scheme year up to 2011. Having leased out his entitlements for the scheme years 2012 and 2013, he did not establish an automatic right to receive new entitlements under the Basic Payment Scheme and was advised by my Department to transfer his entitlements permanently under the 2014 scheme year. The person named subsequently sold his entitlements under the 2014 scheme. Such a transfer is exempt from Capital Gains Tax.

The EU Regulation governing the introduction of the new CAP reform provides for a Force Majeure category under the National Reserve. An on–line application form for this measure will be made available by my Department in early April 2015.